TMI Blog1972 (1) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 1922 and section 154 of Income-tax Act, 1961 are substantially the same, the Income-tax Officer had the jurisdiction under Indian Income-tax Act, 1922 to pass the rectification order. The order cannot become null and void simply because it was made under section 154 of Income-tax Act, 1961 - - - - - Dated:- 10-1-1972 - Judge(s) : R. S. PATHAK., H. SWARUP. JUDGMENT H. SWARUP J.-The q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner. The assessee filed a second appeal which was allowed by the Tribunal. The Tribunal held that the proceedings in respect of the assessment in question for the assessment year 1957-58 could not be commenced under section 154 of the Income-tax Act, 1961. It came to the conclusion that the order passed by the Income-tax Officer was, in the circumstances, null and void and accordingly allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disregarding the provisions of the Income-tax Act, 1961. Section 297 also does not specifically provide for proceedings under section 154 of the Income-tax Act in respect of the assessment for which a return had been filed prior to the commencement of the 1961 Act. In the case of Sankappa v. Income-tax Officer, it was held by the Supreme Court that the proceedings taken for rectification of an as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... But, in that case, proceedings had been initiated under section 35 of the 1922 Act and the same were completed after the 1961 Act came into operation. The facts in that case were clearly distinct from the facts in the present case in which the proceedings were initiated not under section 35 of the 1922 Act but after the enforcement of the 1961 Act. Even though it may be that the order could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 1922 Act. We are, however, not examining the case from the point of view whether the order could justifiably be passed on the merits by the Income tax Officer, but only examining if the order passed by him was null and void. As the Income-tax Officer had the jurisdiction to pass the order he did, the order cannot become null and void simply because he proceeded to make the order by applying s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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